WaterwayIrrigation, Inc. is known throughout the world for its H2O-X high-capacity water pump, used in irrigation systems. The pump's standard cost is as follows. The company's predetermined fixed overhead rate is based on an expected capacity of100,000direct labor hours per month.

Standard Standard Standard

Price Quantity Cost

Direct materials $6per pound 16pounds $96

Direct labor $8perDLH 4DLH 32

Variable overhead $8per DLH 4DLH 32

fixed overhead $6per DLH 4DLH 24

$184

During the month of September, the company produced21,810of the25,000pumps that had been scheduled for production in the budget. The company used406,430pounds of material during September. The direct labor payroll for the month was $598,200for94,700direct labor hours. Variable overhead costs were $744,900; fixed overhead costs were $562,900. The company's purchasing agent signed a new supply contract that resulted in purchases of510,600pounds of direct materials at a total price of $2,859,360.

CalculateWaterway' direct materials, direct labor, and overhead variances for September.

Direct materials price variance

Direct materials quantity variance

Direct labor rate variance

Direct labor efficiency variance

Variable overhead spending variance

Variable overhead efficiency variance

Fixed overhead spending variance